James L. Standley Carla Standley v. Commissioner, Internal Revenue Service

24 F.3d 249 73 A.F.T.R.2d 94 -2118 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. James L. STANDLEY; Carla Standley, Petitioner-Appellant, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 92-70757. United States Court of Appeals, Ninth Circuit. Submitted March 10, 1994. Decided May 12, 1994. Before: HUG, HALL and THOMPSON, Circuit Judges. ORDER 1 Dairy farmers, Carla Rae Standley and James L. Standley, appeal the tax court's decision upholding the Commissioner's deficiency determination. 2 In this appeal, the Standleys challenge the tax court's calculation of the fair market value of their dairy cows. We conclude that the tax court did not abuse its discretion in allowing the government to use the USDA report to establish the fair market value of the Standleys' cattle. Even assuming the testifying statistician was an expert, Rule 143 does not absolutely prohibit the tax court from allowing expert testimony without a timely written report. See Tax…